A responsabilização dos sócios em matéria tributária: do processo administrativo à execução fiscal

Abstract

The institute of legal personality appears in the Brazilian legal system as way to guarantee minimum security to the entrepreneurs, their partners. Like ceded, there is no absolute right, thus, even the prerogatives of the legal entities may be limited and so is. In tax matters, some are the forms provided for in the legislation that authorize the inclusion of partners in the passive pole of tax foreclosures of debts of the legal entity, taxpayer. THE of greater relevance is the administrative form of perception of the matrix rule of responsibility with the inclusion of the partner in the extrajudicial executive title, the Certificate of Active Debt. However, it is not restricted to this alternative, leaving the redirection and the incident of disregard of the legal personality. These forms of inclusion of partners as taxpayers, however, sometimes, are used without proper perception of the tax laws that deal with the tax liability, namely, arts. 134 and 135 of the Tax Code National. Thus, the Superior Court of Justice has interpreted the legislation of in order to encompass ways, even legally unauthorized, of inclusion of partners as responsible, as legally valid, on behalf of the interest public focused on tax collection